2012 South Dakota Codified Laws
Title 9 MUNICIPAL GOVERNMENT
Chapter 43. Special Assessments And Financing Of Improvements
§9-43-98 Special record.
9-43-98. Special record. The finance officer shall prepare a special record which shall contain the following:
(1) A record of all special assessments;
(2) The consecutive number of the item;
(3) The date the assessment is due;
(4) The name of the property owner as provided by the director of equalization;
(5) The legal description of the property;
(6) The amount assessed against each lot;
(7) The character of the improvement for which the assessment is made; and
(8) The date of payment of each assessment or installment that is paid to the municipality.
The finance officer shall include in the special record a suitable index to the real property against which special assessments have been levied. The finance officer may destroy any record as provided by chapter 1-27.
Source: SL 2012, ch 57, § 26.
Disclaimer: These codes may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
